2008 (12) TMI 17

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....as delivered by BADAR DURREZ AHMED, J (ORAL) - Admit. 2. The following substantial question of law arises for the consideration of this Court:- (1) Whether on the facts and circumstances of the case the Income Tax Appellate Tribunal erred in law in denying deduction under Section 80IA of the Income Tax Act, 1961 on duty drawback and profit on sale of REP licences? 3. We find that this ....